https://www.taxtmi.com/caselaws?id=373801 Demand based on excess electricity consumption was not disturbed beyond the relief already granted, as that issue was covered by settled law and no further infirmity was found. The remaining Central Excise demand for alleged clandestine manufacture and clearance of MS ingots was set aside because it rested mainly on third-party records and statements without direct or independent corroboration. The decision reiterates that clandestine removal cannot be sustained on third-party documents alone unless supported by clinching evidence of manufacture and clearance. en-us Fri, 16 Nov 2018 00:00:00 +0530 Mon, 21 Jan 2019 06:56:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=373801 Demand based on excess electricity consumption was not disturbed beyond the relief already granted, as that issue was covered by settled law and no further infirmity was found. The remaining Central Excise demand for alleged clandestine manufacture and clearance of MS ingots was set aside because it rested mainly on third-party records and statements without direct or independent corroboration. The decision reiterates that clandestine removal cannot be sustained on third-party documents alone unless supported by clinching evidence of manufacture and clearance. Case-Laws Central Excise Fri, 16 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=373801